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South Carolina Code of Laws
Title 12
Chapter 21
Article 5
Tobacco, Ammunition and Playing Cards
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12-21-610
Imposition of tax
12-21-620
Tax rates on products containing tobacco; "cigarette" defined
12-21-625
Cigarette surtax; imposition; crediting of revenues; definition of "cigarette"
12-21-650
What is deemed sale or retail "price"; articles given as prizes
12-21-660
Licenses required for engaging in tobacco business
12-21-670
Application for license; issuance of permanent license; display of license
12-21-680
Reclassification as between wholesale and retail business
12-21-690
Licenses shall not be transferable; operation of business pending granting of license
12-21-735
Stamp tax on cigarettes
12-21-750
Certain retail dealers shall furnish duplicate invoices; violations
12-21-760
Intent of article: stamps shall not be required on resale
12-21-770
Distributor's liability to pay tax
12-21-780
Returns shall be filed by distributors; payment of tax on tobacco products; discount
12-21-785
Returns
12-21-800
"Tobacco products" defined
12-21-810
"Distributor" defined
12-21-820
Tax on cigarettes and tobacco products; boundary clarification